【正文】 will always be equal to Total Assets Part III Let’s Talk Business ? A RealLife Example Bairnco Corporation Dec. 31, 2020 Condensed Balance Sheets Dec. 31, 2020 Dec 31, 2020 ASSETS Cash $756,000 $945,000 Accounts receivable, 24,644,000 32,504,000 Inventories 25,619,000 29,471,000 Other current assets 7,774,000 7,383,000 中國最龐大的下載資料庫 (整理 . 版權歸原作者所有 ) 第 15 頁 共 36 頁 Total current assets 58,793,000 70,303,000 Plant and equipment, 42,602,000 47,341,000 Cost in excess of assets of purchased businesses 12,639,000 12,828,000 Other assets 4,221,000 5,297,000 Total $118,255,000 $135,769,000 LIABILITIES AND STOCKHOLDERS39。s creditors. He supplies Pepe with flour on a regular basis. You can see that at the beginning of the accounting period Pepe owed Alberto $. After the payment was made this figure will be reduced to $. Alberto has received money and his account must be debited. In order that the accounts balance another account must be credited. In this case it is the bank account. Bank Account Pepe39。 Debit the receiver, credit the giver.) Alberto39。s account is debited by amp。 I think we have covered everything. 我想我們已經(jīng)談及所有內容了 . I think we can call it a day. 我想我們今天的談判就到此為止吧 . I think that covers it. 我想我們已經(jīng)談及所有內容了 . 中國最龐大的下載資料庫 (整理 . 版權歸原作者所有 ) 第 10 頁 共 36 頁 Reference ? ? Nicholas Reid Schaffzin “Negotiate Smart, The Secrets of Successful Negotiation”, The Princeton Review ? Jeremy Comfort “Effective Negotiating”, Oxford University Press 中國最龐大的下載資料庫 (整理 . 版權歸原作者所有 ) 第 11 頁 共 36 頁 Lesson Seven Business Reporting 商業(yè)報表 Part I Objectives ? Research tools and information source for earnings, performances and SEC filings 公司收入、經(jīng)營狀況與美國證券委員會備案的調查工具和信息資源 ? Understand general theory of “double entry accounting” 理解借貸記帳法 ? Understand the contents and the equation of a balance sheet 理解資產負債表的內容與方程式 ? Stock quotes and what does it say about a pany 股票 報價瀏覽 Part II The HowTos What tells most about a pany – The Balance Sheet ? What is Double Entry Accounting? You have to think of the business as nothing else but a collection of accounts. Some of these accounts owe the business money and some of them are owed money by the business. All of the accounts must balance. At any one time the total value of the accounts in credit must equal the total value of the accounts in debt. When the business makes any transaction at all money is moved from one account to another. If for example Pepe makes a payment of $ for some flour which he purchased from Alberto39。t mind if… 我希望如果我問 ... 您不會介意 ... If that’s all right with you? 您都同意嗎 ? Is that okay? 這樣可以嗎 ? ? Asking questions 提出問題 I’d be interested to know more about… 關于 ... 我想了解一下 . Could you tell us something about…? 您可否告訴我們 ... What exactly do you mean by…? 準確的說，你的意思是 Could you be more specific…? 您是否可以更具體些 ? ? Supportive and Encouraging 鼓勵式的語氣 So, you are saying… 喔 您是說 ... If I understand you correctly, you are offering/saying… 如果我沒理解錯 , 您的意思是 ... Am I right in thinking you plan to…? 您的計劃是 ... 我說的對嗎 ? Go ahead. 請繼續(xù) . That’s interesting. 很有意思 . Fine. 好 . Sure. 當然 . Please do. 請繼續(xù) . Of course. 當然了 . ? Down toning 低調式語氣 Perhaps we should consider reducing… 也許我們應共同考慮降低 ... Maybe your could cut down… 也許您應該削減 ... If you could just offer us… 如果您能給我們出 ... 的價 ... That sounds a bit too risky. 這聽上去對我們來說風險太大了 . I think those figures are a little optimistic. 我想這個數(shù)字對我們來說太過樂觀了 . We need a little bit more time/money. 我們需要更多的一點時間 /錢 . ? Exerting pressure and attaching conditions 施加壓力 。 剛接管 ... ? Starting the negotiation 開始談判 I wondered if I could start by saying… 我想我是否開始能 ... 說 We’re short of time, so let’s get started. 時間不多 , 我們開始吧 . We’ve got a very full agenda, so perhaps we’d better get down to business. 我們的日程很緊 , 所以還是切入正題吧 . ? Small Talk 緩和氣氛的輕松對話 Did you have a good journey?路上還順利吧 ? How was your flight?航班還順利吧 ? Is this your first visit to…? 這是你頭一次到 ...么 / Did you find it easy to get here?我們這里還好找吧 ? ? Objectives 主題 We’re here today to… 我們今天的目的是 ... The main objective/purpose of today’s meeting is… 今天會議的主題 /目的是 ... ? Agenda 日程 Let’s just run through the agenda. 讓我們先來看一下日程的安排 There are three/four/five items on the agenda. 日程上有 ...項內容 . Let’s leave … until later. 我們把 ...安排到以后 吧 . ? Inviting interruptions 詢問意見 Please don’t hesitate to interrupt. 如果有問題 , 請別客氣 , 盡管打斷我 . Please feel free to ask questions. 請大家隨意提問 . Let’s deal with any questions immediately. 讓我們馬上來處理問題吧 . We/I would like to know what you think. 我想了解你想些什麼 ? Considering what they already know 考慮到他們所了解到的 You’ve all seen our brochures/proposal/offer 你們都已經(jīng)看到我們的宣傳冊 / 建議書了 ... I think you’ve all had a chance to read our… 我想你們一會兒會有時間看到我們的 ... I don’t want to go over the same ground. 在這里我不想在重復同樣的內容了 . ? Checking for agreement/approval 核對對方是否同意 Would you/Wouldn39。t accept our offer, I’ll ruin your name in this business. You’ll be looking for work in another country. Follow strategies given in Part three, give your instant responses to above situations and discuss with your class on any possible future outes. 中國最龐大的下載資料庫 (整理 . 版權歸原作者所有 ) 第 8 頁 共 36 頁 Part V Supplementary Materials Supplementary Expressions in Negotiation (談判口語用法總結 ) ? Weling 表歡迎 On behalf of …, I’m very glad to wele you… 我 代表 ... 很高興歡迎您 ... It39。t think